The Compulsory Enforcement Act Article 23

Where the debtor furnishes a security pursuant to Article 20 paragraph 2, Article 22 paragraphs 1 and 2, and Article 22-4 subparagraph 2, the enforcement court may permit a person with asset in its jurisdiction to issue a guarantee letter to replace it.Where the person issuing the guarantee letter as prescribed in the preceding paragraph states in the guarantee letter that he/she is responsible for repaying or compensating a certain amount of money once the debtor flees or fails to perform the obligation, the enforcement court may carry out the compulsory enforcement directly against him/her upon the creditor's petition.
中文原文 強制執行法第23條
債務人依第二十條第二項、第二十二條第一項、第二項及第二十二條之四第二款提供之擔保,執行法院得許由該管區域內有資產之人具保證書代之。
前項具保證書人,如於保證書載明債務人逃亡或不履行義務時,由其負責清償或賠償一定之金額者,執行法院得因債權人之聲請,逕向具保證書人為強制執行。

English translation for reference only; the Chinese text prevails. Not legal advice.